TAX RELIEF FOR DONATIONS TO VOCATIONAL EDUCATION – RULES AND BENEFITS

Tax relief for donations to vocational education is a solution that allows taxpayers to supportvocational training while reducing their tax liabilities. Thanks to this relief, individuals and businesses can donate financial resources or materials to vocational schools and educational institutions and then deduct the donation amount from their taxable income, ultimately lowering their tax burden.

Who can benefit from this relief?

Both individuals and businesses can take advantage of this tax relief. It applies to taxpayers who: settle their taxes under the progressive tax scale (PIT-36) or flat-rate tax (PIT-36L), conduct business and are subject to corporate income tax (CIT), have made a donation to an institution engaged in vocational education.

How does the donation tax relief work?

Taxpayers can deduct donations made to: schools offering vocational education, vocational training centers, other educational institutions that prepare students for professional careers.

The deduction limit is up to 6% of income for individuals filing under PIT rules and up to 10% of income for companies subject to CIT. This means that if a taxpayer donates, they can reduce their taxable income, but only within the specified limits.

What types of donations are eligible for deduction?

The relief covers both financial and in-kind donations, such as: money donated for educational purposes; equipment, tools, and materials used in vocational education; other tangible assets that can support the teaching process in vocational schools.

How to use this relief?

To deduct a donation in a tax return, the taxpayer must meet several conditions: the donation must be made to an eligible institution, such as a vocational school; the taxpayer must possess documentation confirming the donation – this may include a bank transfer confirmation, a donation agreement, or a receipt protocol for the donated items; the donation amount must be reported in the annual tax return.

Why take advantage of this relief?

Tax relief for donations to vocational education is not only a way to reduce taxes but also a real contribution to supporting schools and students. Financial and material support enables educational institutions to better equip their workshops, leading to a higher standard of teaching and better preparation of young people for professional careers.

This solution benefits both taxpayers and the entire labor market, which requires well-qualified specialists. Individuals and businesses interested in using this tax relief should familiarize themselves with the applicable regulations or consult a tax advisor to properly settle their donations and maximize available tax benefits.